2018 (11) TMI 622

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....52 of 2011, ROM Applications No. 50103- 50104 of 2018 in Appeals No. 1053- 1054 of 2011 - MO/50774-50784/2018-CU[DB]<br>Service Tax<br>Shri C.L. Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Service Tax ROM Application No. 51039 of 2017 in Appeal No. 1052 of 2011, ROM Applications No. 50103-50104 of 2018 in Appeals No. 1053-1054 of 2011, ROM Applications No. 51037, 51036, 51....

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....to Section 35F of Finance Act, 1944 is given while still confirming demand for the normal period. The show cause notices in all these matters were issued prior to 10^th May, 2013 and the amendment by way of sub-Section (2a) of Section 73 of the Act came into effect post 10^th May, 2013. The order therefore is alleged to have error apparent on record. The order accordingly is prayed to be rectified....

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.... may extend to errors as that of skipping an important fact or ignorance of settled legal principal. If a party is aggrieved of the opinion so formed in the order. The remedy lies in challenging the same before the higher forum. Difference of opinion of adjudicating authority than that of the aggrieved party cannot be called as error apparent. It amounts to rehearing of the case, which is not perm....